Many people hear “grandparents’ rights” and assume grandparents have an automatic right to spend time with their grandchildren. In Minnesota, there is no inherent right to visitation. Grandparents—and certain nonparents—have the right to ask a court for visitation, but they must meet specific statutory criteria and a heightened evidentiary burden before a court can order it.
Minnesota Guardianship Changes in 2024 and 2025: What You Need to Know
Minnesota enacted significant revisions to its guardianship statutes in 2024 and 2025. These changes directly impact guardians – who now face greater potential personal liability – as well as individuals subject to guardianships.
Key Tax Changes Under the One Big Beautiful Bill Act (OBBBA)
On July 4, 2025, the One Big Beautiful Bill Act (OBBBA) became law as President Trump penned the final required signature. The OBBBA extends several provisions of the Tax Cuts and Jobs Act of 2017 (TCJA) and includes other changes affecting the taxes of individuals and businesses. Below are summaries of selected tax law provisions.
Minnesota Adopts Changes to Trust and Estate Law, Including 500-Year Dynasty Trusts
In May 2025, substantial amendments to Minnesota’s trust and estate statutes were enacted. Some of these changes include changes to the Uniform Trust Code, the Uniform Probate Code, the Power of Appointment Act, and to modernize Minnesota’s statutory Rule Against Perpetuities. These revisions update the legal framework governing trusts and estates in Minnesota and enhance planning opportunities for multi-generation estate planning.
Henson Efron is pleased to announce that Sarah Hewitt has been elected Shareholder, effective January 1, 2025.
2025 Federal and State Tax Updates
Christopher Burns | Scott Emery | Brigitt Orfield
With 2025 underway, several key tax updates may impact estate and gift planning. The federal estate and gift tax exemption remains at a historic high but is set to decrease after December 31, 2025, making this a critical year for planning. Below are some important changes to keep in mind.
Henson Efron has refreshed its brand to reflect a modern perspective while staying true to the values that have always defined us. Our commitment to providing strategic guidance, practical solutions, and a people-centered approach remains unchanged.
Corporate Transparency Act – Preliminary Injunction Reinstated
Clark Opdahl | Rochelle Hauser | Allison Plunkett
On December 26, 2024, the United States Court of Appeals for the Fifth Circuit vacated the stay of the preliminary injunction and once again enjoined enforcement of the reporting rule and the CTA “in order to preserve the constitutional status quo while the merits panel considers the parties’ weighty substantive arguments.”
Navigating Minnesota's New Pay Transparency Law: What Employers Need to Know
John Bisanz, Jr.
On January 1, 2025, a significant shift in Minnesota’s employment landscape will take place with the implementation of a new pay transparency law. Under this statute, employers will be required to disclose salary ranges or fixed pay rates in all job postings. This new mandate, part of the broader Omnibus Labor and Industry Policy Bill signed into law in May 2024 by Governor Walz, will be codified at Minn. Stat. § 181.173.
Henson Efron proudly honors attorney Stuart Williams for his exceptional dedication and profound impact on the legal community throughout his 51-year career. Stuart retired from active practice in September 2024, leaving a legacy of leadership, public service, and professional excellence. Stuart began his career with Henson Efron in June 1974, after graduating with honors from…